Chapter: 3.04 Sales
And Use Tax
Section: 3.04.120 Use tax ‑Substitution of
"county" for "state."
Wherever, and to the extent that, in
Part I of Division 2 of the Revenue and Taxation Code the state of California is
named or referred to as the taxing agency, the name of this county shall be
substituted therefor. Nothing in this section shall be deemed to require the
substitution of the name of this county for the word "state" when
that word is used as part of the title of the State Controller, the State
Treasurer, the State Board of Control, the State Board of Equalization, or the
name of the Constitution of the state of California; nor shall the name of the
county be substituted for that of the state in any section when the result of
that substitution would require action to be taken by or against the county or
any agency thereof rather than by or against the State Board of Equalization,
in performing the functions incident to the administration or operation of this
chapter; and neither shall the substitution be deemed to have been made in
those sections, including but not necessarily limited to, sections referring to
the exterior boundaries of the state of California, where the result of the
substitution would be to provide an exemption from this tax with respect to
certain storage, use or other consumption of tangible personal property which
would not otherwise be exempt from this tax while such storage, use or other
consumption remains subject to tax by the state under the provisions of Part 1
of Division 2 of the Revenue and Taxation Code, or to impose this tax with
respect to certain storage, use or other consumption of tangible personal
property which would not be subject to tax by the state under the provisions of
that Code; and in addition, the name of the county shall not be substituted or
that of the state in Sections 6701, 6702 (except in the last sentence thereof),
6711, 6715, 6737, 6797 and 6828 of the Revenue and Taxation Code as adopted,
and the name of the county shall not be substituted for the word
"state" in the phrase "retailer engaged in business in this
state"' in Section 6203 nor in the definition of that phrase in Section
6203. (Ord. 314 § 5,1961: Ord. 243 § 5(b)(2), 1956.)